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In this session, Professor Hat discusses meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service where a professional, such as a CPA, provides an opinion on financial statements to help decision-makers make informed decisions. This session is part of the assurance service module, covering reviews, compilations, and attestation in public company quarterly reports. The goal is to differentiate attestation from other forms of assurance services and understand how assurance and attestation complement each other.